Natural justice and speaking order requirements led to quashing of ex parte GST assessment and remand for fresh adjudication.

An appellate order under Section 107 of the Bihar GST Act read with Rule 108(3) and an ex parte assessment under Section 73 were criticised for denial of adequate hearing and failure to give sufficient reasons. The text states that the orders did not properly address the factual and legal issues, and that the determination had civil consequences, requiring adjudication on merits after compliance with natural justice. It further records that the impugned orders were quashed and the matter was remanded for fresh decision after giving an adequate opportunity of hearing and passing a speaking order.

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Issues: Whether the appellate order dismissing the appeal as time-barred and the ex parte assessment order were liable to be quashed for violation of natural justice and lack of reasons, with consequential remand for fresh adjudication.

Analysis: The appellate order under Section 107 of the Bihar Goods and Services Tax Act, 2017 read with Rule 108(3) of the Bihar Goods and Services Tax Rules, 2017 and the assessment order under Section 73 of the Bihar Goods and Services Tax Act, 2017 were found to suffer from denial of adequate opportunity of hearing and absence of sufficient reasons. The order was ex parte in nature, did not adequately deal with the factual and legal issues, and civil consequences followed from such determination. The record also showed that the matter required adjudication on merits after compliance with natural justice.

Conclusion: The impugned appellate order and assessment order were quashed, and the matter was remanded for fresh decision on merits after giving adequate opportunity of hearing and passing a speaking order.

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